WDIK

Generally, all years of service with an employer must be counted for vesting purposes. Two of the main exceptions are: 1) Years before age 18; 2) Years before the effective date of the plan (assuming no successor plan rules apply); The plan document will contain the pertinent language. Excluding years before eligibility date would not meet the vesting requirements.

Personally, I think the Form 5500 instructions are pretty clear that a filing is required.

...but the benefit was not rolled over.

The note is not reamortized. The additional amount is applied to pay down the loan principal. The loan payments remain the same, but the loan is paid off earlier than anticipated by the amortization schedule.

Pooled or individual investment accounts?

BenefitsLink lists a number of software providers. http://benefitslink.com/software.html

Plan mergers in an of themselves do not trigger full vesting nor create distributable events.

The following definitions are from ERISA Section 3: (16)(B) The term "plan sponsor'' means (i) the employer in the case of an employee benefit plan established or maintained by a single employer, (ii) the employee organization in the case of a plan established or maintained by an employee organization, or (iii) in the case of a plan established or maintained by two or more employers or jointly by one or more employers and one or more employee organizations, the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan. (4) The term "employee organization'' means any labor union or any organization of any kind, or any agency or employee representation committee, association, group, or plan, in which employees participate and which exists for the purpose, in whole or in part, of dealing with employers concerning an employee benefit plan, or other matters incidental to employment relationships; or any employees' beneficiary association organized for the purpose in whole or in part, of establishing such a plan. (5) The term "employer'' means any person acting directly as an employer, or indirectly in the interest of an employer, in relation to an employee benefit plan; and includes a group or association of employers acting for an employer in such capacity.

Although the employee in question has not yet satisfied the eligibility requirements for employer contributions/salary deferrals, doesn't the mere fact that the individual has an account balance and is entitled to plan disclosures (such as the SAR) define such person as a participant?

1) Is there any particular reason why the increase is effective April 1st? 2) Does the annual notice explain the automatic increases?

If the DFVC filing has been made properly, and the penalty paid, is there anything still pending? My initial impression is that the issue of the late filings would have been resolved.

I also feel like I work over 6.5 million days during a pay period!

From Temp. Treasury Regulation 35.3405-1T f–2. Q. How is withholding accomplished if a payee receives only property other than employer securities? A. A payor or plan administrator must satisfy the obligation to withhold on distributions of property other than employer securities even if this requires selling all or part of the property and distributing the cash remaining after Federal income tax is withheld. However, the payor or plan administrator may instead permit the payee to remit to the payor or plan administrator sufficient cash to satisfy the withholding obligation. Additionally, if a distribution of property other than cash includes property that is not includible in a designated distribution, such as the distribution of U.S. Savings Bonds or an annuity contract, such property need not be sold or redeemed to meet any withholding obligation.

1) Unrealized gains/losses are not reported anywhere on Form 5500-EZ. 2) Realized gains/losses are reported on line 10g of Form 5500-EZ. 3) CAUTION: Was the distribution made in accordance with plan terms, including any regarding in-kind distributions? 4) ANOTHER CAUTION: Was the asset value determined on an established market or by an independent appraiser?

This thread? Or this one? (I wasn't sure to which point you were referring.)

Assuming we are talking about a calendar year plan, how about reporting $2,500 on the 2008 Schedule H, line 2f (for corrective distributions paid during the plan year). [see instructions for line 2f.]

You can if the plan allows it.

Catch-up contributions can apply because of any legal limit, plan imposed limit, or ADP restriction.

Sorry to mislead. For some reason I read into the first post that the CG determination already took into account 415(h). Clearly this was in error.

Nothing.

How many "deletes" are we talking about?

From ERISA 3(7) The term "participant" means any employee or former employee of an employer, or any member or former member of an employee organization, who is or may become eligible to receive a benefit of any type from an employee benefit plan which covers employees of such employer or members of such organization, or whose beneficiaries may be eligible to receive any such benefit.

In that instance, a summary plan description is not required.

Who is the "one"?

From the Form 5500 instructions: A pension plan is exempt from filing Schedule R if each of the following four conditions is met: ● The plan is not a defined benefit plan or otherwise subject to the minimum funding standards of Code section 412 or ERISA section 302. ● No in-kind distributions reportable on line 1 of Schedule R were distributed during the plan year. ● No benefits were distributed during the plan year which are reportable on Form 1099-R using an EIN other than that of the plan sponsor or plan administrator. ● In the case of a plan that is not a profit-sharing, ESOP or stock bonus plan, no plan benefits were distributed during the plan year in the form of a single sum distribution.